Course detail

The economics of nonprofit organizations

FP-enoPAcad. year: 2019/2020

The course focuses on the following topics: Approaches to definition of the non-profit sector, justifiability of non-profit organizations within the national economy, mission and significance of NPO in the national economy, non-profit private public-beneficial organizations, non-profit private mutually-beneficial organizations, non-profit public organizations.
Fundraising, financial and personnel management of NPO.

Learning outcomes of the course unit

Knowledge: The student will describe and explain mission and significance of non-profit organizations in the national economy. He/she will name individually different types of non-profit organizations and provide with their brief characteristics. He/she knows to describe and analyze different funding resources of non-profit-making organizations. He/she will define specifics of marketing and management in NPO.

Skills: The student will evaluate specifics of management of a particular NPO. He/she knows to consider current situation of a non-profit organization in the financial, marketing and personnel field and proposes possible changes.

General qualifications: The student recognizes the ethical-economic significance of non-profit organizations in the national economy and their role within the community. He/she is able to analyze information on non-profit organizations, evaluate them and associate them with commonly available information of political-economic character.


Public finance (basic course).


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Stejskal, J., H. Kuvíková a K. Maťátková. Neziskové organizace - vybrané problémy ekonomiky. 1. vyd. Praha: Wolters Kluwer, 2012. ISBN 978-80-7357-973-9. (CS)
Bačuvčík, R. Marketing neziskových organizací. 1.vyd. Zlín: VeRBuM, 2011. ISBN 978-80-87500-01-9. (CS)
Rektořík, J. Organizace neziskového sektoru: základy ekonomiky, teorie a řízení. 3.aktual. vyd. Praha: Ekopress 2010. ISBN 978-80-86929-54-5. (CS)
Dobrozemský, V. a J. Stejskal. Nevýdělečné organizace v praxi. 3. vyd. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-476-8. (CS)
Stejskal, J. Ekonomika neziskové organizace. 2.aktual. vyd. Praha, Pardubice: Junák, Koalice nevládek, 2014. ISBN 978-80-7501-063-6. (CS)
Dobrozemský, V. a J. Stejskal. Nevýdělečné organizace v teorii. 1. vyd. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-799-7.

Planned learning activities and teaching methods

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Assesment methods and criteria linked to learning outcomes

Form of examination:
Written only. The exam is a test (questions with four possible answers - just one is correct, open questions, yes/no questions, brief explanation of the basic terms). Time for elaboration: 40 minutes. Max. possible points of exam - 100. Grading rules – see the BUT Rules for Studies and Examinations.

Language of instruction


Work placements

Not applicable.

Course curriculum

1. Approaches to definition of the non-profit sector. Justifiability of non-profit organizations (NPO) within the national economy.
2. Community. Mission and significance of NPO in the national economy, their function and operations.
3. Typology of non-profit organization in CR. Non-profit organizations by funding methods and scope of activities. Legislation regulating NPO.
4. Non-profit private public-beneficial organizations.
5. Non-profit private mutually-beneficial organizations.
6. Non-profit public organizations.
7. Funding of non-profit organizations. Public and private funding resources. Significance and self-funding methods.
8. Fundraising. Significance of the person of fundraiser.
9. Financial management of non-profit organizations. Financial management operations.
10. Personnel management in non-profit organizations. Volunteership.
11. Marketing in non-profit organizations. Significance of PR. PR and fundraising.
12. Management of non-profit organizations. Organizational structure in dependence on mission of a non-profit organization. Planning in NPO. Communication.
13. Calculations, prices and performances in non-profit organizations. Possibilities of financial analysis in non-profit organizations.


The objective of the course is to provide students with knowledge and understanding of significance, mission and specifics of non-profit organizations (NPO) and their non-replaceable role in the community. At the same time to provide them with knowledge of basis of their management and funding.

Specification of controlled education, way of implementation and compensation for absences

Attendance at lectures is recommended. The way of substituting of missed lectures and seminars is fully in the teachers’ competence.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-UAD-D , 2. year of study, summer semester, 4 credits, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer